Service update in response to the COVID-19 pandemic.

Temporary changes on how to submit LBTT returns.

Temporary changes

Revenue Scotland has had to adapt some of our services and the way we operate in response to COVID-19 restrictions.

Submitting online

As we are currently unable to access incoming post (paper returns and cheques), all LBTT returns (conveyance, lease, or lease review) made from 1 May must be submitted online, using the Scottish Electronic Tax System (SETS).

  • Paper forms, submitted by post can no longer be accepted.
  • In order to submit tax returns to Revenue Scotland online, firms must be registered for the SETS system. 

Penalties and debt

The temporary suspension of penalty and debt activity, introduced in March 2020, has now ended.

Where a tax return or tax remains due, this must be submitted and paid on time. Penalties may be charged if a tax return or payment has not been made on time. For more information see RSTP3001 - Penalties

Revenue Scotland will however take proportionate measures to alleviate the burden on taxpayers potentially facing penalties for late returns or payments.

We encourage any taxpayers encountering financial difficulties resulting from the COVID-19 pandemic to contact us as soon as possible, particularly if this is likely to affect your ability to pay tax on time. Please email:

ADS Repayment claims

Taxpayer claims for repayment of ADS can now be made using the new online claims process.

New functionality has been introduced to the SETS system that allows Taxpayers to claim repayment of ADS now entirely online.  
For more information: see  LBTT How To guidance, or contact Revenue Scotland by email:

Three-year lease review returns

For taxpayers completing three-year lease review returns:

For more information: see the Leases webpage, or contact Revenue Scotland by email:


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